Results 21 to 30 of about 3,811,814 (305)

The Demand of Cost of Equity: Is Audit Attributes Matters?

open access: yesRiset Akuntansi dan Keuangan Indonesia, 2021
This paper examines the impact of the audit committee on external audit attributes and the cost of equity relationship. Before that, this study investigates the impact of auditor industry specialization, auditor tenure, and audit committee on audit ...
Muhammad Dhia Ulhaq   +2 more
doaj   +1 more source

Impact of low-dose CT screening for lung cancer on ethnic health inequities in New Zealand: a cost-effectiveness analysis

open access: yesBMJ Open, 2020
Objective There are large inequities in the lung cancer burden for the Indigenous Māori population of New Zealand. We model the potential lifetime health gains, equity impacts and cost-effectiveness of a national low-dose CT (LDCT) screening programme ...
Sue Crengle   +4 more
doaj   +1 more source

Review of the evidence for the potential impact and feasibility of substituting saturated fat in the New Zealand diet

open access: yesAustralian and New Zealand Journal of Public Health, 2013
Objective: To estimate the potential impact on cardiovascular health of modifying dietary intake of saturated fat across the New Zealand population, and whether this would be appropriate and feasible.
Rachel H. Foster, Nick Wilson
doaj   +1 more source

How does equity capital cost affect bank performance during a financial crisis? [PDF]

open access: yes, 2017
This article theoretically examines how equity capital cost affects return performance and safety of a bank and how this effect varies across a financial crisis comparing to a normal time when the bank manager’s performance reveals the like of higher ...
Tsai, Jeng-Yan;Chen, Shi
core   +1 more source

Potential impact of a modest reduction in salt intake on blood pressure, cardiovascular disease burden and premature mortality: a modelling study

open access: yesOpen Heart, 2019
Objective To assess the potential impact of reduction in salt intake on the burden of cardiovascular disease (CVD) and premature mortality in Cameroon.Methods Using a multicohort proportional multistate life table model with Markov process, we modelled ...
J Lennert Veerman   +2 more
doaj   +1 more source

The Effects of Tax Avoidance, Accrual Earnings Management, Real Earnings Management, and Capital Intensity on the Cost of Equity

open access: yesJurnal Dinamika Akuntansi, 2018
This study aims to examine the effects of tax avoidance, accrual profit management, real profit management, and capital intensity on equity costs. The population of this study is a manufacturing company listed on the Indonesia Stock Exchange which ...
Amrie Firmansyah, Ahmad Sigid Febriyanto
doaj   +1 more source

The Effect of Intellectual Capital Efficiency and Informational Transparency on Cost of Equity Owners [PDF]

open access: yesپژوهش‌های مدیریت عمومی, 2019
The role of financial information transparency of companies and efficiency of intellectual capital has been more important in recent years. Non-transparent financial information along with reducing informational quality lead to increasing information ...
Zahra Fotourehchi   +2 more
doaj   +1 more source

Controlling shareholder share pledging and Enterprise Cost Stickiness: Evidence from Chinese Firms [PDF]

open access: yesE3S Web of Conferences, 2020
Using a sample of Chinese enterprises pledge during the period 2008-2017, this paper investigates the cost management behavior of enterprises during the pledge period of major shareholders’ stock rights.
Li Ziyang   +3 more
doaj   +1 more source

Industry Costs of Equity

open access: yesCFA Digest, 1997
Abstract Estimates of the cost of equity for industries are imprecise. Standard errors of more than 3.0% per year are typical for both the CAPM and the three-factor model of Fama and French (1993). These large standard errors are the result of(i) uncertainty about true factor risk premiums and (ii) imp ecise estimates of the loadings of industries on
Eugene F. Fama, Kenneth R. French
openaire   +2 more sources

The Effect of Audit Quality on Cost of Equity Capital [PDF]

open access: yesپژوهش‌های تجربی حسابداری, 2013
The purpose of this study is the investigation of the effect of audit quality on cost of equity capital in firms listed in Tehran Stock Exchange. The cost of equity capital as part of the company's cost of capital, expected return on the common stock ...
S. Hossein Sajadi   +2 more
doaj   +1 more source

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